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老師問下,我沒支付辦公室租金費(fèi)用可以預(yù)提嗎?
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你好,如果產(chǎn)生了應(yīng)付租金的義務(wù),可以計(jì)提
2019 04/16 10:14
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2019 04/16 10:17
借:管理費(fèi)用
貸:應(yīng)付賬款
對嗎?
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鄒老師 
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2019 04/16 10:26
你好,貸方通常通過其他應(yīng)付款科目核算
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2019 04/16 10:31
老師,再問一下,年租金18000,月記賬時(shí)是借管理費(fèi)用1500貸應(yīng)付賬款1500,還是借待攤費(fèi)用18000貸應(yīng)付賬款18000,然后再攤銷呢?
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鄒老師 
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2019 04/16 10:33
你好,計(jì)入長期待攤費(fèi)用18000,然后按月攤銷1500
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